Pasquale Pistone

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

11

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Scholarly Papers (11)

Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy

WU International Taxation Research Paper Series No. 2015 - 15
Number of pages: 64 Posted: 09 Apr 2015 Last Revised: 18 Oct 2015
Peter Hongler and Pasquale Pistone
Zurich University of Applied Sciences and Vienna University of Economics and Business
Downloads 454 (67,958)
Citation 5

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Tax, Digital Economy, International Taxation, BEPS, International Tax Regime, Tax Reform, Permanent Establishment, Nexus, Benefit Theory

2.

Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries

WU International Taxation Research Paper Series No. 2017-03
Number of pages: 48 Posted: 28 Mar 2017 Last Revised: 04 Apr 2017
The Amsterdam Centre for Tax Law (University of Amsterdam), Bocconi University, Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, Colombian Tax Institute, University of São Paulo (USP), University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Downloads 420 (74,992)

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Hybrids, BEPS, Action Item 2, Mismatch, Developing Countries, Tax Arbitrage, Tax Governance, Sustainability

3.

The Relationship between Tax Treaties and the Multilateral Instrument: Compatibility Clauses in the Multilateral Instrument

Lang/Pistone/Rust/Schuch/Staringer (eds.), The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, Wolters Kluwer, 2018, 111-137
Number of pages: 28 Posted: 11 Jun 2018 Last Revised: 28 Sep 2018
Sriram Govind and Pasquale Pistone
Institute for Austrian and International Tax Law, WU and Vienna University of Economics and Business
Downloads 309 (106,335)

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Tax treaties, OECD, MLI, OECD MLI

4.

The Rule of Law and the Effective Protection of Taxpayers’ Rights in Developing Countries

WU International Taxation Research Paper Series No. 2017-10
Number of pages: 50 Posted: 12 Sep 2017
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of São Paulo (USP), Colombian Tax Institute, University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Downloads 289 (114,300)

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Exchange of Information, Tax Law, International Tax Law, Offshore Tax Evasion, Aggressive Tax Planning, Data Protection, Developing Countries, Tax Governance

5.

Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency

Intertax 46(2), Kluwer Law International, ISSN: 0165-2826, 2018
Posted: 21 Feb 2018
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of São Paulo (USP), Colombian Tax Institute, University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo

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6.

Comprehensive Tax Treaties and Tax Information Exchange Agreements: Assessing Exchange of Information Mechanisms to Ensure Transparency in a Globalized World from the Perspective of Developing Countries

Bulletin for International Taxation, 2018 (Volume 72), No. 1
Posted: 03 Jan 2018
Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Independent, Universidad de la República, Colombian Tax Institute, University of São Paulo (USP), University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo

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7.

The OECD Public Consultation Document “Secretariat Proposal for a ‘Unified Approach’ under Pillar One”: An Assessment

Bulletin for International Taxation, 1-2020, IBFD
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation, Vienna University of Economics and Business and International Bureau of Fiscal Documentation

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Taxation, Tax law, European taxation

8.

The OECD Public Consultation Document “Global Anti-Base Erosion (GloBE) Proposal – Pillar Two”: An Assessment

Bulletin for International Taxation, 2-2020, IBFD
International Bureau of Fiscal Documentation, Vienna University of Economics and Business, International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation

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Taxation, Tax law, European taxation

9.

Reconstructing the treaty network - EU report

IFA Cahiers de droit fiscal international volume 105
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, affiliation not provided to SSRN, Tilburg University, Johannes Kepler University, Vienna University of Economics and Business, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN and affiliation not provided to SSRN

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Taxation, Tax law, European Union law

10.

Fundamentals of Taxation: Introduction to Tax Policy. Tax Law and Tax Administration

Fundamentals of Taxation
Number of pages: 28
International Bureau of Fiscal Documentation, Vienna University of Economics and Business, University of Cape Town (UCT), University of Cape Town (UCT) and University of Cape Town (UCT) - Faculty of Law
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Taxation, Tax law, International taxation

11.

The 2019 OECD Proposals for addressing the tax challenges of the digitalization of the economy: an assessment

International Tax Studies, 2-2019
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation and Vienna University of Economics and Business

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Taxation, Tax law, European taxation